Performance Technologies (ATH:PERF) EV-to-OCF: 28.08 (As of Aug. 10, 2026) — 175% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ATH:PERF Performance Technologies SA ATH:PERF
93 GF Score
Price €10.22
GF Value €8.96
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Performance Technologies EV-to-OCF?

Performance Technologies ATH:PERF -0.97% 93 EV-to-OCF is 28.08 as of Aug. 10, 2026, which is 175% above its 10-year median of 10.21. GuruFocus rates ATH:PERF with a GF Score™ of 93/100 and a GF Value™ of €8.96 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 2,874 Software companies, Performance Technologies ranks worse than 83.02% on this metric.

EV-to-OCF is calculated as enterprise value divided by its cash flow from operations. As of today, Performance Technologies's Enterprise Value is €133.57 Mil. Performance Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was €4.76 Mil. Therefore, Performance Technologies's EV-to-OCF for today is 28.08.

The historical rank and industry rank for Performance Technologies's EV-to-OCF or its related term are showing as below:

ATH:PERF' s EV-to-OCF Range Over the Past 10 Years
Min: -73.61   Med: 10.21   Max: 39.89
Current: 28.08

During the past 9 years, the highest EV-to-OCF of Performance Technologies was 39.89. The lowest was -73.61. And the median was 10.21.

ATH:PERF's EV-to-OCF is ranked worse than
83.02% of 2874 companies
in the Software industry
Industry Median: 6.93 vs ATH:PERF: 28.08

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

As of today (2026-08-10), Performance Technologies's stock price is €10.22. Performance Technologies's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was €0.497. Therefore, Performance Technologies's PE Ratio (TTM) for today is 20.56.


Performance Technologies  (ATH:PERF) EV-to-OCF Explanation

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

Performance Technologies's PE Ratio (TTM) for today is calculated as:

PE Ratio (TTM)=Share Price (Today)/Earnings per Share (Diluted) (TTM)
=10.22/0.497
=20.56

Performance Technologies's share price for today is €10.22.
For company reported semi-annually, GuruFocus uses latest annual data as the TTM data. Performance Technologies's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was €0.497.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Enterprise Value is used because it is a more complete measure in reflecting how much an investor pays when buying a company. Cash Flow from Operations is an important financial metric because it represents the cash generated from operating activities at a company's disposal. Companies with a low EV-to-OCF ratio, combined with a strong balance sheet are generally considered as undervalued.


Performance Technologies EV-to-OCF Related Terms


Performance Technologies EV-to-OCF Historical Data

* Premium members only.

The historical data trend for Performance Technologies's EV-to-OCF can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Performance Technologies EV-to-OCF Chart

Performance Technologies Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EV-to-OCF
Get a 7-Day Free Trial Premium Member Only 11.89 -35.24 8.05 11.00 23.74

Performance Technologies Semi-Annual Data
Jun16 Jun17 Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
EV-to-OCF Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 8.05 0.00 11.00 0.00 23.74

ATH:PERF vs IBM, ACN, FISV: EV-to-OCF Comparison

For the Information Technology Services subindustry, Performance Technologies's EV-to-OCF, along with its competitors' market caps and EV-to-OCF data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Performance Technologies EV-to-OCF vs Software Industry

For the Software industry and Technology sector, Performance Technologies's EV-to-OCF distribution charts can be found below:

* The bar in red indicates where Performance Technologies's EV-to-OCF falls into.


ATH:PERF
93GF Score
Performance Technologies SA ATH:PERF
EV-to-OCF is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Performance Technologies EV-to-OCF Calculation

Performance Technologies's EV-to-OCF for today is calculated as:

EV-to-OCF=Enterprise Value (Today)/Cash Flow from Operations (TTM)
=133.566/4.756
=28.08

Performance Technologies's current Enterprise Value is €133.57 Mil.
For company reported semi-annually, GuruFocus uses latest annual data as the TTM data. Performance Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was €4.76 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about EV-to-OCF →
What does a EV-to-OCF of 28.08 mean?
Performance Technologies (ATH:PERF) has a EV-to-OCF of 28.08 as of Aug. 10, 2026. This is 175% above median its historical median of 10.21. According to the industry distribution chart, Performance Technologies ranks #2386 out of 2874 companies in the Software industry, placing it in the top 83%.
Is Performance Technologies' EV-to-OCF too high?
Performance Technologies' current EV-to-OCF of 28.08 is 175% above median its 10-year median of 10.21. The Software industry median EV-to-OCF is 6.93. Performance Technologies' value of 28.08 is 305.2% above this industry median. Based on the distribution chart, Performance Technologies ranks #2386 out of 2874 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Performance Technologies has a GF Score™ of 93/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Performance Technologies' EV-to-OCF compare to IBM and ACN?
According to the Software industry distribution chart, Performance Technologies ranks #2386 out of 2874 companies for EV-to-OCF. This places Performance Technologies in the lower half of its industry. The industry median EV-to-OCF is 6.93. Performance Technologies' value of 28.08 is 305.2% above this benchmark. While the company's 10-year median is 10.21 vs. the industry median of 6.93, Performance Technologies has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EV-to-OCF for a Software company?
The median EV-to-OCF among Software companies is 6.93, based on 2,874 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-OCF significantly above this median, while those in the bottom quartile fall well below. However, EV-to-OCF should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Performance Technologies's current EV-to-OCF of 28.08 is 305.2% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EV-to-OCF mean?
A high EV-to-OCF can signal that a stock is expensive relative to its fundamentals. For the Software industry, the median EV-to-OCF is 6.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Performance Technologies's current EV-to-OCF is 28.08, which is 175% above median its own 10-year median of 10.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Performance Technologies stock overvalued right now?
Based on GuruFocus' analysis, Performance Technologies (ATH:PERF) is currently considered Modestly Overvalued. The stock's GF Value™ is €8.96, compared to a current price of €10.22 — trading 14.1% above its estimated fair value. The current EV-to-OCF is 28.08, which is 175% above median its 10-year median of 10.21 and 305.2% above the Software industry median of 6.93. Performance Technologies' overall GF Score™ is 93/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-OCF calculated?
EV-to-OCF is calculated from a company's financial statements. For Performance Technologies (ATH:PERF), the current EV-to-OCF is 28.08 as of Aug. 10, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Performance Technologies (ATH:PERF) Overvalued in 2026?

Based on GuruFocus' analysis, Performance Technologies stock appears to be overvalued. The current stock price of €10.22 is trading 14.1% above its estimated GF Value™ of €8.96. GuruFocus considers Performance Technologies to be Modestly Overvalued.

Key valuation signals for ATH:PERF:

  • EV-to-OCF: 28.08 (175% above median its 10-year median of 10.21)
  • GF Value™: €8.96 vs. price of €10.22 (14.1% above fair value)
  • GF Score™: 93/100 with 6 warning signs
  • Industry Position: 305.2% above the Software median (#2386 of 2874)

No single metric tells the full story. See the ATH:PERF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Performance Technologies Business Description

Address 4 Evrimedontos Street, Ceramics, Athens, GRC, 10435
Performance Technologies SA designs and delivers fast, flexible and dynamic IT architectures that align with the business needs and priorities. The company delivers IT solutions for Virtualization, Private and Public Cloud, Systems Infrastructure, Storage Systems, Backup Software, Security Solutions, Data Protection, Data Replication, Disaster Recovery, IT consolidation/transformation/re-platforming, IT Systems & Service Management, IT Automation, Enterprise Asset Management, Business Process Management, Mobile Device Management and Mobile Engagement.
93GF Score

Get the complete analysis for ATH:PERF

EV-to-OCF is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€10.22
Price
€8.96
GF Value